Page 1 of 4, 150-101-402 (Rev. 12-18) 19611901010000 Important information Complete Form OR-W-4 if: You re a new employee. You filed a 2018 or 2019 federal Form W-4 with your employer and didn t file a separate Oregon form specifying a different number of allowances for Oregon. You weren t satisfied with your prior year Oregon tax-topay or refund amount. You ve had a recent personal or financial change that may affect your tax situation, such as a change in your income, filing status, or number of dependents. Specific information to consider: Do you (including your spouse) have another job? Do you expect your wages or adjusted gross income (AGI) on your 2019 return to be more than $100,000 (or $200,000 if filing using the married filing jointly or qualified widow(er) filing status)? Are you making mid-year changes to your withholding? Do you receive pension or annuity payments? Are you a part-year resident, nonresident, or nonresident alien? If you answered yes to any of these questions, read STOP the Specific information section in the instructions before filling out the corresponding worksheets or Form OR-W-4. The online Calculator at www.oregon.gov/dor may provide more accurate results. If you use the online calculator, you don t need to complete any of the corresponding worksheets. Otherwise, read the instructions and complete all applicable worksheets before filling out the Form OR-W-4 and giving it to your employer. Separate here and give Form OR-W-4 to your employer. Keep the worksheets for your records. Form OR-W-4 Oregon Employee s Withholding Allowance Certificate 2019 First name and initial Address Last name Social Security number (SSN) City State ZIP code Note: Your eligibility to claim a certain number of allowances or an exemption from withholding is subject to review by the Oregon Department of Revenue. Your employer may be required to send a copy of this form to the department for review. 1. Select one: Single Married Married, but withholding at the higher single rate. Note: If married, but legally separated, or if your spouse is a nonresident alien, check the Single box. 2. Allowances. Total number of allowances you re claiming on line A4, B15, or C5. If you meet a qualification to skip the worksheets and you aren t exempt, enter -0-...2. 3. Additional amount, if any, you want withheld from each paycheck... 3. 4. Exemption from withholding. I certify that my wages are exempt from withholding and I meet the conditions for exemption as stated on page 2 of the instructions. Complete both lines below: Enter the corresponding exemption code. (See instructions)... 4a. Write Exempt... 4b. Sign here. Under penalty of false swearing, I declare that the information provided is true, correct, and complete. Employee s signature (This form isn t valid unless signed.) Employer. Complete the following: Employer s name Employer s address Date Federal employer identification number (FEIN) / / City State ZIP code Provide this form to your employer
Page 2 of 4, 150-101-402 (Rev. 12-18) 19611901020000 Worksheet A Personal allowances A1. Enter 1 for yourself, if no one else can claim you as a dependent. Otherwise, enter -0-... A1. A2. Enter 1 for your spouse, if your spouse doesn t work. Otherwise, enter -0-... A2. A3. Enter the number of dependents you will claim on your Oregon tax return... A3. A4. Add lines A1 through A3. Enter the result here and follow the instructions below... A4. STOP Worksheet A Personal allowances Complete all worksheets that apply. Worksheet B Use this worksheet if you plan to do any of the following on your 2019 Oregon return: o Itemize your Oregon deductions or claim additional standard deduction amounts. o. Claim federal adjustments to income, or Oregon additions, subtractions, or credits (other than personal exemption credits). o Report nonwage income. Worksheet C Use this worksheet if you (including your spouse) have more than one job and the combined earnings from all jobs exceed $20,000. If neither of the above worksheets apply, stop here and enter the number from line A4 on Form OR-W-4, line 2. Keep this worksheet for your records
Page 3 of 4, 150-101-402 (Rev. 12-18) 19611901030000 Worksheet B Deductions, adjustments, credits, and nonwage income Worksheet B Deductions, adjustments, credits, and nonwage income STOP Use this worksheet if you plan to do any of the following on your 2019 Oregon return: Itemize your Oregon deductions or claim additional standard deduction amounts. Claim federal adjustments to income, or Oregon additions, subtractions, or credits (other than personal exemption credits). Report nonwage income. Having your prior year s Oregon tax return on hand may help you when completing this worksheet. Don t list numbers as negative unless instructed. For example, write a $1,000 Oregon subtraction as $1,000, not ($1,000). B1. Enter your estimated 2019 nonwage income (such as dividends or interest)...b1. B2. Enter your estimated 2019 Oregon additions...b2. B3. Add lines B1 and B2...B3. B4. Enter your estimated 2019 Oregon deductions. (See instructions)...b4. B5. Enter the standard deduction based on your anticipated 2019 filing status:...b5. Single or Married Filing Separately: $2,270. Head of Household: $3,655. Married Filing Jointly or Qualifying Widow(er): $4,545. B6. Line B4 minus line B5. If the result is zero or less, enter -0-...B6. B7. Enter your estimated 2019 federal adjustments to income and Oregon subtractions (exception don t include the federal tax subtraction)...b7. B8. Add lines B6 and B7...B8. B9. Line B8 minus line B3. If less than zero, enter as a negative amount...b9. B10. Line B9 divided by $2,700. Round to one decimal place. If less than zero, enter as a negative amount...b10.. B11. Enter your estimated 2019 Oregon standard, carryforward, or refundable credits (exception don t include personal exemption credits)...b11. B12. Divide line B11 by $206. Round to one decimal place...b12.. B13. Add lines B10 and B12. If less than zero, enter as a negative amount. Round down to a whole number by eliminating the decimal value...b13. B14. Enter the number from Worksheet A, line A4...B14. B15. Add lines B13 and B14. If zero or less, enter -0-. (See instructions)...b15. If you plan to use Worksheet C, also enter the result from line B15 on Worksheet C, line C1. Otherwise, stop here and enter the result from line B15 on Form OR-W-4, line 2. Keep this worksheet for your records
Page 4 of 4, 150-101-402 (Rev. 12-18) 19611901040000 Worksheet C Two-earners / multiple jobs Worksheet C Two-earners / multiple jobs STOP If you (including your spouse) have three or more jobs, consider using the Calculator at www.oregon.gov/dor for a more accurate calculation of allowances. If you don t use the online calculator, use this worksheet to estimate the number of allowances to claim on your highest paying job. Allowances should only be claimed for your highest paying job. Claim zero allowances on Form OR-W-4, line 2 for all your (or your spouse s) other jobs to prevent underwithholding. Only complete this worksheet if you (including your spouse) have more than one job and the combined earnings from all jobs exceed $20,000. C1. Enter the number from Worksheet B, line B15, if used. Otherwise, enter the number from Worksheet A, line A4... C1. C2. Enter the number below based on your 2019 anticipated filing status... C2. Single, Head of Household, or Married Filing Separately: Enter 2 ; however, if two of your jobs individually exceed $40,000, enter 4. Married Filing Jointly or Qualifying Widow(er): Enter 3 ; however, if two of your jobs individually exceed $50,000, enter 6. C3. If you (including your spouse) will have three or more jobs at any point during the year, enter the number below based on your 2019 anticipated filing status. Otherwise, enter -0-... C3. Single, Head of Household, or Married Filing Separately: Enter 2. Married Filing Jointly or Qualifying Widow(er): Enter 3. C4. Add lines C2 and C3...C4. C5. Is line C1 less than line C4? Yes. Enter -0- on line C5 and on Form OR-W-4, line 2. Complete lines C6 through C8 below to figure the additional withholding amount necessary to avoid a year-end tax bill. No. Line C1 minus line C4. Enter the result on line C5 (if zero, enter -0-) and on Form OR-W-4, line 2. Don t complete the rest of this worksheet...c5. C6. Line C4 minus line C1...C6. C7. Line C6 multiplied by $206...C7. C8. Line C7 divided by the number of paychecks remaining in 2019 for the highest paying job and rounded to the nearest dollar. Enter the result here and on Form OR-W-4, line 3. This is the additional amount to be withheld from each paycheck... C8. Keep this worksheet for your records
Form OR-W-4 Instructions 2019 General information What is Oregon income tax withholding? Oregon income tax withholding refers to the amount of Oregon personal income taxes that are withheld from your paychecks to cover your anticipated Oregon tax liability for the year. By law, your employer must withhold a portion of your wages based on your allowances and send the funds to the Department of Revenue. How is the amount of Oregon income tax withholding determined? You report your marital status, withholding allowances, and any additional amount you want withheld to your employer by completing Form OR-W-4. This information, along with Publication 150-206-436, Tax Formulas, which estimates the tax due on your wages, is used by your employer to withhold a specific amount per pay period. If you have too much tax withheld, you may have a refund when you file your tax return. If you have too little tax withheld, you may owe tax when you file your tax return, including penalty and interest. See Publication OR-17 for penalty and interest information. Why has Oregon created Form OR-W-4? In prior years, Oregon employees were able to use the federal Form W-4 to determine the number of Oregon allowances needed. However, due to federal tax law changes, the federal form no longer calculates the correct number of Oregon allowances. Form OR-W-4 will help you calculate allowances for Oregon income tax withholding. Form OR-W-4 is designed to approximate the amount of tax you will need to have withheld for Oregon. Your 2019 tax return may still result in a tax due or refund. For a more accurate calculation, use the Calculator at www.oregon.gov/dor to calculate your allowances for Oregon. How often do I need to complete Form OR-W-4? Complete a new Form OR-W-4 when you start a new job and whenever your personal or financial situation changes, affecting your tax situation. This includes changes in your income, marital status, and number of dependents. Specific information Two-earners or multiple jobs. If you and your spouse work or if you have more than one job, do the following on the Form OR-W-4 for the highest paying job only: Enter the allowances from Worksheet C, line C5 on Form OR-W-4, line 2. Enter the additional per-period amount to withhold, if any, from Worksheet C, line C8 on Form OR-W-4, line 3. For all other (lower-paying) jobs, skip the worksheets and claim -0- allowances on Form OR-W-4 line 2, and -0- additional amount to be withheld on line 3. If you (including your spouse) have more than two jobs, use the online calculator for more accurate results. Wages or adjusted gross income (AGI) that exceed the threshold. Do you expect to have wages or AGI on your 2019 return that are more than $100,000 (or $200,000 if using the married filing jointly or the qualifying widow(er) filing status)? Consider using the online calculator to determine the correct amounts to claim on your Form OR-W-4. Otherwise, skip the worksheets. Check the appropriate box on line 1 for your marital status and enter -0- on line 2. You may owe additional tax when you file your return. Helpful tip: AGI. Your AGI is your total income minus federal adjustments to income. The amount on your 2018 federal Form 1040, line 7, may help you estimate your 2019 AGI. Mid-year changes. If you re changing your allowances partway through the year and you claimed too many allowances for the first part of the year, use the online calculator to determine the additional amount you need withheld to make up for the shortage you had during the first part of the year. Otherwise, you may owe tax, penalties, and interest when you file your return. See Publication OR-17 for penalty and interest information. Pension or annuity payments. Form OR-W-4 can be used to designate the amount of withholding on your pension or annuity payments. Generally, whenever Form OR-W-4 or the instructions refer to jobs or wages, substitute these terms with pension or annuity or pension or annuity payment. If your pension or annuity payment is required to be withheld at a certain percentage, you are not able to claim allowances on Form OR-W-4, line 2; however, you are able to claim additional withholding on Form OR-W-4, line 3. Part-year and nonresidents. If you re a part-year or nonresident of Oregon, complete the applicable worksheets based on amounts that will be included in the Oregon column of your Oregon return. Nonresident alien. If you re a nonresident alien, you don t qualify to claim certain items on your Oregon return. Therefore, we recommend that you mark Single on Form OR-W- 4, line 1 and enter -0- on line 2. Exemption from withholding. If you re exempt from withholding, skip the worksheets. Complete line 4 and sign Form OR-W-4. See additional instructions for line 4 on page 2 of the instructions. 150-101-402 (Rev. 12-18) 1 of 3
Form OR-W-4 Instructions 2019 Form OR-W-4 line instructions Type or clearly print your name, Social Security number (SSN), and home address. Note. You must enter an SSN. You can t use an individual taxpayer identification number (ITIN). Line 1. If you anticipate using the single, married filing separately, or head of household filing status when you file your 2019 return, mark Single. If you anticipate using the married filing jointly, or qualifying widow(er) filing status when you file your 2019 return, mark Married. If you meet the married filing jointly qualifications, but want to withhold at the higher single rate, mark Married, but withholding at the higher single rate. For the qualifications of each filing status, see federal Publication 501, Exemptions, Standard Deduction, and Filing Information. Line 2. Complete all applicable worksheets. Use the allowances from Worksheet A, line A4, Worksheet B, line B15, or Worksheet C, line C5. Line 3. If you choose to have an additional amount withheld from your pay, enter the amount that you want withheld from each paycheck. If you completed Worksheet C, line C8 may direct you to claim an additional amount per paycheck. Line 4. If you re claiming exemption from withholding, you must meet one of the below requirements: Your wages must be exempt from Oregon taxation, or You must meet the qualification for having no tax liability. To claim exemption due to no tax liability, you must meet both of the following conditions: Last year you had the right to a refund of all Oregon tax withheld because you had no tax liability, and This year you expect a refund of all Oregon income tax withheld because you expect to have no tax liability. To claim exempt, enter the corresponding code from the following Exemption chart on line 4a. Only enter one exemption code. Also write Exempt on line 4b. Exemption chart Exemption Air carrier employee American Indian enrolled tribal member living and working in Indian country. Amtrak Act worker Casual laborer Domestic service worker Code A B C D E Hydroelectric dam worker at the Bonneville, John Day, McNary, or The Dalles dams. Military pay for nonresidents stationed in Oregon and their spouses, residents stationed outside Oregon, and service members whose Defense Finance and Accounting Services (DFAS) address is outside Oregon. Minister who is duly ordained, commissioned, or licensed and performing duties in their ministry, or a member of a religious order performing duties required by their order. Nonresident alien who is exempt from federal withholding and has submitted federal Form 2833 or other specially required documentation with their employer to claim federal withholding exemption. Real estate salesperson under a written contract not to be treated as an employee. Waterway worker No tax liability. See above for definition. Sign and date Form OR-W-4. Submit Form OR-W-4 (page 1) to your employer. Don t complete the employer s name, FEIN, and address boxes; your employer will complete these. Keep the worksheets (pages 2 4) with your tax records. Worksheet instructions Worksheet A Personal allowances Line A3. Dependents. List the total of all qualifying children and qualifying relatives you are able to claim as a dependent on your Oregon return. See the Exemption credit section of Publication OR-17 for qualifications. Worksheet B Deductions, adjustments, credits, and nonwage income Line B1. If you have large amounts of nonwage income, such as interest, dividends, or self-employment income, consider making estimated tax payments using Publication OR-ESTIMATE. Otherwise, you may owe additional tax. Line B2. Additions are items the federal government doesn t tax but Oregon does. See Publication OR-17 for a list of additions and instructions. Line B4. Enter your anticipated 2019 Oregon deductions. If you don t know your anticipated 2019 deductions, enter the standard deduction for your anticipated filing status. The 2019 standard deduction for each filing status is: $2,270 for single or married filing separately. $3,655 for head of household. $4,545 for married filing jointly or qualifying widow(er). If you qualify for an additional standard deduction amount because you or your spouse are age 65 or older or blind, and you don t plan to itemize your deductions, enter your total F G H I J K L 150-101-402 (Rev. 12-18) 2 of 3
Form OR-W-4 Instructions 2019 estimated standard deduction amount for 2019. See Publication OR-17 for standard deduction information. Itemized deductions include items such as: medical expenses in excess of 10% of your adjusted gross income, qualifying home mortgage interest, charitable contributions, state and local taxes (limited to $10,000, and excluding Oregon income taxes), and certain miscellaneous deductions. If you plan to itemize your deductions, enter your estimated Oregon itemized deductions. See Schedule OR-A for additional information. Line B7. Adjustments to income are claimed on your federal return and reduce your federal taxable income. See federal Form 1040 instructions for details on claiming adjustments to income on your federal return and see Publication OR-17 for details on claiming these items on your Oregon return. Subtractions are items the federal government taxes but Oregon doesn t. See Publication OR-17 for a list of subtractions and instructions. Don t include your federal tax subtraction. Line B10. Divide line B9 by $2,700. Round to one decimal place. For example, round 4.84 to 4.8 and 4.85 to 4.9. This calculation converts the amount from line B9 to allowances. Line B11. Credits reduce the amount of tax you must pay. Standard and carryfoward credits can reduce your tax down to zero but can t be refunded to you. Refundable credits, however, can reduce your tax down to zero and also result in a refund of any remaining amount. See Publication OR-17 for a list of credits and instructions. Enter an estimate of the credits you will claim on your 2019 Oregon return. Don t include your exemption credits. Line B12. Divide line B11 by $206. Round using one decimal place. For example, round 4.84 to 4.8 and 4.85 to 4.9. This calculation converts the amount from B11 to allowances. Line B13. Add lines B10 and B12. Round down to a whole number by eliminating the decimal value. For example, round 4.3 or 4.8 to 4 and round -3.3 or -3.7 to -3. Example 1. Roger entered -3.1 on line B10. He entered 2.4 on line B12. He will enter -0- on line B13 (-3.1 + 2.4 = -0.7, which rounds down to -0-). Line B15. If the result on line B15 is less than zero, consider making quarterly estimated tax payments to avoid a tax liability and penalties and interest when you file your return. See Publication OR-ESTIMATE for information on how to make quarterly estimated payments. Worksheet C Two earners / multiple jobs Line C5. For your highest paying job, enter the result of Worksheet C, line C5 on Form OR-W-4, line 2. All lower paying jobs should claim zero allowances. 150-101-402 (Rev. 12-18) 3 of 3 Line C8. For your highest paying job, enter the result of Worksheet C, line C8 on Form OR-W-4, line 3. Round to the nearest whole dollar. All lower paying jobs should claim zero as the additional amount to have withheld. Example 2. Todd is completing this form in January and has entered $824 on line C7. For his highest paying job, he is paid every two weeks and has 25 paychecks left for the year. Todd will enter $33 on line C8 and Form OR-W-4, line 3 ($824 divided by 25 = $32.96, which is rounded up to the nearest whole dollar). Employer instructions Enter the business name, federal employer identification number (FEIN), and address. Keep this form with your records. You re required to send Form OR-W-4 to the Department of Revenue within 20 days of receiving it if the employee claims any of the following: More than ten allowances. Exemption from withholding and you expect the employee s income to be more than $200 per week for both federal and state purposes. Exemption from withholding for state purposes, but not for federal purposes. Send form(s) to: W-4 Project Manager PO Box 14560 Salem, OR 97309 For additional information regarding Form OR-W-4, see Publication 150-211-602, W-4 Information for Employers. Additional resources For additional information, refer to the following publications: Publication 150-206-436, Tax Formulas. Publication OR-17, Oregon Individual Income Tax Guide. Publication OR-ESTIMATE, Instructions for Estimated Income Tax. Publication 150-211-602, W-4 Information for Employers. Federal Pub. 501, Exemptions, Standard Deduction, and Filing Information. Federal Form 2833, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Federal Form 1040 Instructions. Do you have questions or need help? www.oregon.gov/dor (503) 378-4988 or (800) 356-4222 questions.dor@ oregon.gov Contact us for ADA accommodations or assistance in other languages.